During the 2020 tax year, Ron sold his shares in Telstra Ltd for $50,000. He originally bought the shares in 2015 for $20,000.

He also sold an antique vase for $5,000 which he bought in 2011 for $1,000.

He also sold his boat for $15,000. The boat cost him $9,000 in 2012.

Discuss how much Capital Gains Tax Gunther should add to his Assessable income for the 2020 tax year. Give reasons, show calculations and refer to law.